The theory of “lucid waters and lush mountains” represents a guiding philosophy concerning the relations between environmental protection and economic and social development, and forms part of Xi Jinping’s thought on ecological civilization construction. As a metaphor for the environment, “lucid waters and lush mountains” embodies multiple values. These include resource value, manifested in water resources, natural landscape resources, and water body resources; ecological value, reflected in the promotion of rich biodiversity, diverse ecosystems, healthy ecological systems, natural and complete ecological processes, and abundant genetic information; environmental absorption value, which incorporates “substances and/or energy” discarded by humans into natural processes; and natural geographical environment value, including maintaining the stability of different systems in the natural geographical environment, safeguarding non-geographical service functions such as environmental resource supply, and providing natural guidance for human production and life. To implement the theory of “lucid waters and lush mountains”, efforts should be made to “better protect lucid waters and lush mountains” and to ensure“lucid waters and lush mountains endure forever” by all means.